English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 109952/140887 (78%)
Visitors : 46297073      Online Users : 1384
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/52213


    Title: 財政透明化評析面向之建立與實證--我國中央政府之個案研究
    Other Titles: Dimensions of Fiscal Transparency -- a Case Study of Taiwan$S Central Government
    Authors: 郭乃菱
    Contributors: 國立政治大學公共行政學系
    Keywords: 公共行政
    Date: 2011
    Issue Date: 2011-11-17 10:32:06 (UTC+8)
    Abstract: 在世界各國越趨重視施政透明度的當下，本研究著重在財政透明，財政透明能杜絕財政紀律不彰，建立起財政課責的機制。本研究透過財政課責的觀念，建立財政透明的三面向：對人民的財政透明為「下而上的垂直透明」、對立法及審計機關的財政透明為「上而下的垂直透明」、對平行單位及內部會計單位的財政透明則為「水平透明」。本研究欲達到的目標為：（1）將IMF財政透明度施行細則的各項指標納入個別所屬的面向中，以做為完整的財政透明度評析架構。（2）本研究並以我國中央政府—行政院，為研究標的，使用建構完成的架構，由法制面與執行面分析其財政透明的程度。研究方法包含文獻分析、次級資料分析、深度訪談、問卷調查等。研究的結果可增加財政透明度文獻的廣度與深度，同時也能對執政者提出實質的政策建議。
    Governmental transparency has been considered an important governmental task to improve good governance worldwide. This project mainly focuses on fiscal transparency. From the theoretical perspective, fiscal transparency can reduce fiscal indiscipline while enhance fiscal accountability. This project develops three dimensions of fiscal transparency, including the bottom-up transparency to citizens, the top-down transparency to the legislative and audit body, and the horizontal transparency to internal and external organizations. The purposes of this project are: (1) It will adopt IMF’s fiscal transparency codes into each dimension, so as to construct a framework that can be used to evaluate fiscal transparency of the public sector. (2) This project employs a case study of Taiwan’s central government, the Executive Yuan. It will assess the current fiscal transparency mechanism of the Executive Yuan from legal and practical aspects. Research approaches that will be taken in the project include analysis of literature, analysis of secondary data, in-depth interview, and survey. The result is expected to add values on literature on fiscal transparency and to offer policy recommendations to Taiwan’s government
    Relation: 基礎研究
    學術補助
    研究期間:10008~ 10107
    研究經費:398仟元
    Source URI: http://grbsearch.stpi.narl.org.tw/GRB/result.jsp?id=1870107&plan_no=NSC100-2410-H004-004-MY2&plan_year=100&projkey=PF10001-0957&target=plan&highStr=*&check=0&pnchDesc=%E8%B2%A1%E6%94%BF%E9%80%8F%E6%98%8E%E5%8C%96%E8%A9%95%E6%9E%90%E9%9D%A2%E5%90%91%E4%B9%8B%E5%BB%BA%E7%AB%8B%E8%88%87%E5%AF%A6%E8%AD%89--%E6%88%91%E5%9C%8B%E4%B8%AD%E5%A4%AE%E6%94%BF%E5%BA%9C%E4%B9%8B%E5%80%8B%E6%A1%88%E7%A0%94%E7%A9%B6
    Data Type: report
    Appears in Collections:[公共行政學系] 國科會研究計畫

    Files in This Item:

    File Description SizeFormat
    100-2410-H-004-004-MY2.pdf603KbAdobe PDF2572View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback